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Circular 230 Disclosure: Pursuant to requirements
related to practice before the Internal Revenue Service, any tax advice contained in these
attached articles is not intended to be used, and cannot be used, for purposes of
recommending to another person any tax related matter. To the extent this communication
contains an opinion on one or more Federal tax issues such opinion was not written to be
used and cannot be used for the purpose of avoiding penalties. These articles were
prepared as a public service by The Law Office of Christine J. Sylvester, P.A. and are not
intended to be a comprehensive statement of the law. North Carolina laws change frequently
and could affect the information contained in the attached articles. If you have a
specific question with regard to any matter contained herein, you are encouraged to
consult an attorney.